Independent Accountants

However, by taking advantage of developments in longer-term carbon management and removal technologies and circularity, we are committed to enabling positive climate impacts across our value chain. This tool encourages investments in low-carbon & carbon-free technologies while increasing the visibility of, and encouraging accountability for, the impact of carbon emissions on the business. The overall management strategy for our emission reduction program is led by Avient’s Planet Sub-Committee of the Sustainability Council.

In addition, Bloomberg New Energy Finance predicts that electric vehicles will account for 34% of new car sales by 2040. They are based on management's expectations that involve a number of business risks and uncertainties, any of which could cause actual results to differ materially from those expressed in or implied by the forward-looking statements. Comptek, SilCoTec, Gordon Composites and Polystrand, including whether such businesses will be accretive, retain the management teams of acquired businesses, and retain relationships with customers of acquired businesses; disruptions, uncertainty or volatility in the credit markets that could adversely impact the availability of credit already arranged and the availability and cost of credit in the future; our ability to achieve new business gains; the effect on foreign operations of currency fluctuations, tariffs and other political, economic and regulatory risks; changes in polymer consumption growth rates and laws and regulations regarding the disposal of plastic in jurisdictions where we conduct business; changes in global industry capacity or in the rate at which anticipated changes in industry capacity come online; fluctuations in raw material prices, quality and supply and in energy prices and supply; production outages or material costs associated with scheduled or unscheduled maintenance programs; unanticipated developments that could occur with respect to contingencies such as litigation and environmental matters; an inability to achieve or delays in achieving or achievement of less than the anticipated financial benefit from initiatives related to working capital reductions, cost reductions and employee productivity goals; an inability to raise or sustain prices for products or services; our ability to continue to pay cash dividends, including at the increasing rate, which will be subject to, among other factors, market conditions, our cash flow and cash requirements and restrictions contained in any of our debt agreements; and other factors affecting our business beyond our control, including, without limitation, changes in the general economy, changes in interest rates and changes in the rate of inflation.

They are based on management's expectations that involve a number of business risks and uncertainties, any of which could cause actual results to differ materially from those expressed in or implied by the forward-looking statements. Senior management uses comparisons of adjusted net income from continuing operations attributable to Senior management believes these measures are useful to investors because they allow for comparison to

The solution to the waste problem will require investment, action and accountability among all stakeholders, including manufacturers, communities, NGOs and individual consumers.

Imagine the outcome if you could instill your next new product with design expertise that also takes material science and processing know-how into account?

Compensation to any outside legal, accounting or other advisors employed by the Audit Committee; 3. Discuss with management and the independent auditor the effect of regulatory and accounting initiatives, as well as off-balance-sheet structures on the Company’s financial statements. 6. Provide oversight regarding the procedures for the receipt, retention and treatment of complaints received by the Company regarding accounting, internal accounting controls and auditing matters and the confidential, anonymous submission by employees of concerns regarding questionable accounting or auditing matters. 4.

Senior management uses comparisons of adjusted net income from continuing operations attributable to Additionally, senior management reviews free cash flow, which is defined by the Company as cash flows from continuing operations less capital expenditures. Senior management believes these measures are useful to investors because they allow for comparison to

CERTIFIED ENVIRONMENTAL MANAGEMENT SYSTEMS Includes estimated full year performance of APM acquisition ** 2019 baseline data revised to account for acquisition pro-forma performance and divestitures ¹Refer to CDP Climate Change Report for finalized Energy/Emissions information at https://www.avient.com/company/sustainability/sustainability-report/reporting/cdp-climate-change-report 

Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. The APM Acquisition was accounted for under the acquisition method of accounting in accordance with FASB ASC Topic 805. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE None.